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<section article="gtp" article_name="Tax - Property" number="3-107" title_number="3" title_name="Property Tax Assessment Appeal Boards and the Administrator of Property Tax Assessment Appeal Boards" subtitle_number="1">
  <level label="a">
    <text>Each board has jurisdiction in its county over appeals concerning:</text>
    <level label="1">
      <text>real property values and assessments;</text>
    </level>
    <level label="2">
      <text>credits for elderly or disabled renters under § 9-102 of this article;</text>
    </level>
    <level label="3">
      <text>credits for homeowners under §§ 9-104 and 9-105 of this article;</text>
    </level>
    <level label="4">
      <text>credits for elderly or disabled homeowners under § 9-101 of this article;</text>
    </level>
    <level label="5">
      <text>credits authorized under § 9-222 of this article for real property leased to a religious group or religious organization;</text>
    </level>
    <level label="6">
      <text>the value of easements under § 2-511 of the Agriculture Article; or</text>
    </level>
    <level label="7">
      <text>the rejection of an application for a property tax exemption as provided by § 7-103 and Title 14, Subtitle 5 of this article.</text>
    </level>
  </level>
  <level label="b">
    <level label="1">
      <text>A board may not decrease the amount of an assessment after the date of finality for any year unless an appeal of the assessment is filed before the date of finality.</text>
    </level>
    <level label="2">
      <text>Between general reviews of an assessment in a district, a board may not decrease an assessment in the district unless the board notifies and consults with the supervisor for the district before decreasing the assessment. If a board decreases an assessment between general reviews without first notifying and consulting with the supervisor the decrease is void.</text>
    </level>
  </level>
</section>
